First, the so-called "accounting voucher" refers to the original voucher in the accounting voucher. Original vouchers, also known as vouchers, are written vouchers obtained or filled in when economic business occurs or completes, which are used to record or prove the occurrence or completion of economic business. It can be used not only to record the occurrence or completion of economic business, but also to clarify economic responsibility. It is the original data and important basis of accounting work, and it is the most legally effective certificate in accounting materials. All kinds of documents that can't prove the occurrence or completion of economic business, such as work order number, purchase and sale contract, purchase application form, etc., can't be used as original vouchers as accounting basis.
II. The account and deposit comparison table, also known as the physical inventory result report table, is compiled by the accounting department to determine the differences and reasons between the actual deposits and accounts of various physical properties according to the "inventory list" and the detailed account records of physical assets.
Third, the content that the original voucher must have and the name of the original voucher; Date of filling in the voucher; The name of the unit and the name of the person who fills in the voucher; Signature or seal of the person in charge; The name of the unit that accepts the certificate; The content of economic business; Quantity, unit price and amount.
Foreign original documents (such as invoices, receipts, etc.). ) It must be stamped with the special financial seal or invoice seal of the filling unit, and at the same time, it must be stamped with the special seal of the tax department or the authorized producer department and the signature or seal of the filling personnel; The original vouchers obtained from individuals must be signed or sealed by the filling personnel, and the address and identity card number must be indicated when necessary.
Self-made original vouchers (such as receipt documents, bills of lading, etc.). ) must be signed or sealed by the person in charge of the handling unit (or its designated personnel) and the agent.
All original vouchers that need to fill in the amount in words and figures must be consistent with the amount in words and figures. The original voucher for the purchase of physical objects must have a physical acceptance form; The original voucher for payment must have the payee and the payee's payment voucher.
Multiple original vouchers should indicate each purpose, and only one can be used as reimbursement voucher, and must be written on double-sided carbon paper (except invoices and receipts with carbon paper function) and numbered consecutively. When voided, it shall be stamped with the "Voided" seal and kept together with the stub, and shall not be torn up.
Sales return, in addition to filling in the return invoice, must also have a return acceptance form. When refunding, you must obtain the receipt of the other party or the voucher of the remittance bank and the "certificate of refund or request for discount" issued by the local competent tax authorities, and you must not replace the receipt with the return invoice.
When an employee borrows money on business, it must be attached to the accounting voucher. When the loan is recovered, a receipt shall be issued separately or a copy of the iou shall be returned, and the original loan receipt shall not be returned.